The 9th Circuit and California's climate disclosure laws—what companies need to know

The 9th Circuit Court of Appeals is deciding whether California’s climate disclosure laws SB 253 and SB 261 violate the First Amendment. Regardless of the ruling outcome, companies should begin measuring scope 1 and 2 emissions now, as this foundational work aligns with multiple global reporting frameworks including TCFD, IFRS S2, and CSRD.